The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all a...The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all aspects,as well as evaluating and improving the effectiveness of interaction.This article briefly introduces the initiatives,achievements and related experience of the Chinese tax authorities in strengthening interaction between taxpayers and tax administrations in recent years.展开更多
With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ope...With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’operation of government social media,the lower the degree of local enterprises’tax avoidance,which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance.Moreover,government social media play a substitution effect on tax enforcement and administration.We also find that government social media should focus on strengthening its official,formal and professional characteristics.Given the significant recent changes in how enterprises handle taxation,the proportion of information that taxation bureaus post on system operation should be appropriately increased.展开更多
1.Introduction The rapid spread of COVID-19 is the challenge for all the countries and their economies.The sugges-t ions presented in media show that the COVID-19 pandemic will result in recession.This seems a fairly ...1.Introduction The rapid spread of COVID-19 is the challenge for all the countries and their economies.The sugges-t ions presented in media show that the COVID-19 pandemic will result in recession.This seems a fairly obvious observation resulting from the growing number of infections in most countries,closing schools and workplaces and promoting social distancing measures,as well as sharp declines on global stock exchanges.展开更多
On 30 June 2021,China successfully completed its second annual reconciliation of individual income tax(IIT).The successful implementation of the annual IIT reconciliations in the past two years,with hundreds of millio...On 30 June 2021,China successfully completed its second annual reconciliation of individual income tax(IIT).The successful implementation of the annual IIT reconciliations in the past two years,with hundreds of millions of natural person taxpayers involved marks a significant milestone in China’s ongoing reform of the IIT system,especially regarding the tax collection and administration system for natural persons.Assessing the achievements of China’s annual IIT reconciliation requires a comprehensive analysis from various aspects,including concepts for IIT governance,system design and implementation effects.This report with the national reconciliation data as the sample uses descriptive statistics to analyze the effectiveness of China’s annual IIT reconciliation practice and the issues.The repo rt also compares the IIT filing data of six jurisdictions,including the United States and Canada,with those of China,to evaluate the effectiveness of China’s annual IIT reconciliation from an international perspective.Finally,the report offers several suggestions for further improving the IIT annual reconciliation system in China.展开更多
文摘The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all aspects,as well as evaluating and improving the effectiveness of interaction.This article briefly introduces the initiatives,achievements and related experience of the Chinese tax authorities in strengthening interaction between taxpayers and tax administrations in recent years.
基金financial support from National Natural Science Foundation of China(No.72073019)
文摘With the advent of the new media era,government social media have become an important paradigm for social governance.We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’operation of government social media,the lower the degree of local enterprises’tax avoidance,which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance.Moreover,government social media play a substitution effect on tax enforcement and administration.We also find that government social media should focus on strengthening its official,formal and professional characteristics.Given the significant recent changes in how enterprises handle taxation,the proportion of information that taxation bureaus post on system operation should be appropriately increased.
文摘1.Introduction The rapid spread of COVID-19 is the challenge for all the countries and their economies.The sugges-t ions presented in media show that the COVID-19 pandemic will result in recession.This seems a fairly obvious observation resulting from the growing number of infections in most countries,closing schools and workplaces and promoting social distancing measures,as well as sharp declines on global stock exchanges.
文摘On 30 June 2021,China successfully completed its second annual reconciliation of individual income tax(IIT).The successful implementation of the annual IIT reconciliations in the past two years,with hundreds of millions of natural person taxpayers involved marks a significant milestone in China’s ongoing reform of the IIT system,especially regarding the tax collection and administration system for natural persons.Assessing the achievements of China’s annual IIT reconciliation requires a comprehensive analysis from various aspects,including concepts for IIT governance,system design and implementation effects.This report with the national reconciliation data as the sample uses descriptive statistics to analyze the effectiveness of China’s annual IIT reconciliation practice and the issues.The repo rt also compares the IIT filing data of six jurisdictions,including the United States and Canada,with those of China,to evaluate the effectiveness of China’s annual IIT reconciliation from an international perspective.Finally,the report offers several suggestions for further improving the IIT annual reconciliation system in China.
